对无形资产财务报告的看法

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2022-03-11 DOI:10.2308/horizons-2020-150

A. Appleton, Andreas Barckow, Christine Botosan, Yasunobu Kawanishi, Atsushi Kogasaka (Deceased), A. Lennard, Linda Mezon-Hutter, Joy Sy, R. Villmann

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引用次数: 0

摘要

各国会计准则制定者对财务报告中“无形问题”的存在、性质和程度以及提出的各种解决方案的不同看法得到了很好的体现。本文总结了来自加拿大、德国、日本、英国和美国的一组国家会计准则制定者对这些问题的不同观点。本文努力提供对替代观点的平衡讨论，为会计界进一步考虑提供素材，并刺激与这些问题相关的额外学术研究。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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PERSPECTIVES ON THE FINANCIAL REPORTING OF INTANGIBLES

Diversity in views about the existence, nature, and extent of the “intangibles problem” in financial reporting and various proposed solutions is well represented among national accounting standard setters. This paper summarizes the varying perspectives on these issues by a group of national accounting standard setters from Canada, Germany, Japan, the U.K., and the U.S. The paper strives to deliver a balanced discussion of the alternative perspectives to provide fodder for further consideration by the accounting community and to stimulate additional academic research relevant to these issues.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.